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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2018-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure modifies Rev. Proc. 2017–41, 2017–29 I.R.B. 92, to extend the deadline for submitting on-cycle applications for opinion letters for preapproved defined contribution plans for the third six-year remedial amendment cycle to December 31, 2018. Under Rev. Proc. 2017–41, this submission period is scheduled to expire on October 1, 2018.

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▸Contents — Internal Revenue Bulletin 2018-36
Internal Revenue Bulletin 2018-36

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